Tex. Tax Code § 5.103 · Chapter 5. STATE ADMINISTRATION
APPRAISAL REVIEW BOARD OVERSIGHT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The comptroller shall prepare model hearing procedures for appraisal review boards.
(b) The model hearing procedures shall address:
(1) the statutory duties of an appraisal review board;
(2) the process for conducting a hearing;
(3) the scheduling of hearings;
(4) the postponement of hearings;
(5) the notices required under this title;
(6) the determination of good cause under Section 41.44(b);
(7) the determination of good cause under Sections 41.45(e) and (e-1);
(8) a party's right to offer evidence and argument;
(9) a party's right to examine or cross-examine witnesses or other parties;
(10) a party's right to appear by an agent;
(11) the prohibition of an appraisal review board's consideration of information not provided at a hearing;
(12) ex parte and other prohibited communications;
(13) the exclusion of evidence at a hearing as required by Section 41.67(d);
(14) the postponement of a hearing as required by Section 41.66(h);
(15) conflicts of interest;
(16) the process for the administration of applications for membership on an appraisal review board; and
(17) any other matter related to fair and efficient appraisal review board hearings.
(c) The comptroller may:
(1) categorize appraisal districts based on the size of the district, the number of protests filed in the district, or similar characteristics; and
(2) develop different model hearing procedures for different categories of districts.
(d) An appraisal review board shall incorporate the model hearing procedures prepared by the comptroller when adopting the board's procedures for hearings as required by Section 41.01(c). An appraisal review board may adopt procedures that supplement the model hearing procedures, provided that the supplemental procedures do not contradict or circumvent the model hearing procedures.
(e) Each year the comptroller shall review the hearing procedures adopted by each appraisal review board to determine whether the hearing procedures incorporate the model hearing procedures prepared by the comptroller under this section.
(f) Repealed by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 91(4), eff. January 1, 2020.
Notes and commentary — not statutory text
History
Added by Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 3, eff. January 1, 2014.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 91(4), eff. January 1, 2020.
Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 1, eff. June 15, 2021.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.5.htm
- Text hash
- sha256 2032896d811d664433270007b5f30754be0027ae4438cd4562b6c536c18b663f
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Tax Code
- Tex. Tax Code § 41.01DUTIES OF APPRAISAL REVIEW BOARD.Printed as Section 41.01(c)
- Tex. Tax Code § 41.44NOTICE OF PROTEST.Printed as Section 41.44(b)
- Tex. Tax Code § 41.45HEARING ON PROTEST.Printed as Sections 41.45(e)
- Tex. Tax Code § 41.66HEARING PROCEDURES.Printed as Section 41.66(h)
- Tex. Tax Code § 41.67EVIDENCE.Printed as Section 41.67(d)
Cited by 6 provisions
Provisions in this library whose text cites Tex. Tax Code § 5.103. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 5.041TRAINING OF APPRAISAL REVIEW BOARD MEMBERS.Printed as Section 5.103
- Tex. Tax Code § 5.104APPRAISAL REVIEW BOARD SURVEY; REPORT.Printed as Section 5.103(b) | Section 5.103(e)
- Tex. Tax Code § 6.052TAXPAYER LIAISON OFFICER.Printed as Section 5.103(b)
- Tex. Tax Code § 41.01DUTIES OF APPRAISAL REVIEW BOARD.Printed as Section 5.103(d)
- Tex. Tax Code § 41.66HEARING PROCEDURES.Printed as Section 5.103 | Section 5.103(d)
- Tex. Tax Code § 41A.015LIMITED BINDING ARBITRATION TO COMPEL COMPLIANCE WITH PROCEDURAL REQUIREMENTS RELATED TO PROTESTS.Printed as Section 5.103
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.